430
THE NEW ZEALAND GAZETTE.
35. All abstracts are to be prepared in duplicate,
but the duplicate is in no case to be certified. The
duplicate is to be retained by the Paymaster or
Sub-Paymaster by whom the payment is made. No
abstract of claims is to include expenditure upon
more than one department or service.

36. Every Paymaster and Sub-Paymaster is at the
    time of making payment of an account, to obtain
    from the person to whom the same is paid a receipt
    under the hand of such person for the amount so
    paid, and every such receipt is to be in duplicate,
    and is to be written in words at length on the account
    to which it relates.

37. When any payment is made to a person unable
    to write, the mark of such person is to be affixed to
    the account, and to be vouched by a witness as being
    made in his presence; and when any payment is
    required to be made through an agent, such agent
    must produce a written order from his principal in
    the form in the Ninth Schedule annexed, and the
    power to receive money under such order cannot be
    delegated or transferred by such agent. When any
    payment is so made to an agent, the words "Order
    attached" are to be written under his signature, and
    the order is to be attached accordingly.

38. Accounts in favour of a bankrupt for services
    rendered or supplies furnished prior to the date of
    the bankruptcy or of the deed of assignment to
    trustees for creditors may be paid to the sequestrator
    or trustees, or order, provided that notice of such
    bankruptcy or deed of assignment shall have been
    lodged at the Treasury, and published in the New
    Zealand Gazette.

39. Accounts payable in respect of claims of a
    deceased person are to be paid to the executor or
    administrator upon production of probate or letters
    of administration issued out of the Supreme or
    District Court.

VI.—AS TO THE ACCOUNTS TO BE KEPT BY
PAYMASTERS AND SUB-PAYMASTERS.

40. Every Paymaster shall keep a Paymaster's Cash
    Book in the form set forth in the Tenth Schedule
    annexed, in which he shall enter on the debit side in
    the second column all Public Moneys received by
    him from the Treasury, and in the first column all
    Petty Cash drawn by cheque from his Disbursement
    Account, placing each transaction under its proper
    date in the order in which the same shall occur; and
    he shall enter on the credit side in the same order all
    sums which he shall pay to persons entitled to
    receive the same, placing the amounts in separate
    columns according as he shall make the payment out
    of Petty Cash or by cheque. Every entry of a
    payment will contain a reference in the column
    provided to the number of the voucher supporting
    the payment.

41. Every Paymaster shall balance his Cash Book
    at the close of each month, and for that purpose
    he shall carry out into the second column on the
    credit side the total of the sums in the Petty Cash
    column, and shall add the balance of his Disburse-
    ment Account in the Bank, less the unpresented
    cheques. The second columns on the two sides of
    the account must then balance. He shall then enter
    in the Petty Cash column on the credit side the
    balance of his Petty Cash, which he has paid back
    into the Bank, when the totals of the Petty Cash
    columns on the two sides of the account must balance.
    The final balance in the last column on the credit
    side will represent the whole of the public money in
    the hands of the Paymaster at the close of the month,
    and will be carried on to the debit side of his Cash
    Book for the following month.

42. Every Paymaster shall upon the first day of
    every month make and transmit to the Colonial
    Treasurer a correct copy of his Cash Book for the
    previous month, and shall transmit therewith the
    certified voucher for every sum paid by him, together
    with a Declaration in the form in the Tenth Schedule
    annexed, and a Certificate from the Bank, in the
    form in the Tenth Schedule annexed, that the sum
    appearing in his Cash Book as the Bank balance was
    the sum standing to the credit of his Disbursement
    Account at the Bank; and he shall also transmit a
    list of the cheques unpresented at the Bank at the
    close of the month. The Paymaster shall at the
    same time transmit all the copies of Sub-Paymasters'
    Cash Books, with the vouchers supporting the same,
    as provided by the Forty-fourth of these Regulations.

43. For the purpose of facilitating the work of
    recording the Accounts in the Treasury, Paymasters
    who are so specially instructed by the Colonial
    Treasurer, shall, in addition to the above monthly
    copy of their Cash Book, transmit to the Colonial
    Treasurer by every mail a copy of so much of their
    Cash Book as shall not have been so previously
    transmitted. But such accounts need not be
    balanced nor accompanied by a Declaration or Bank
    Certificate.

44. Every Sub-Paymaster shall keep a Sub-Pay-
    master's Cash Book, in exactly the same form as the
    Paymaster's Cash Book, and shall balance the same
    on the last day but one in each month; and shall on
    the same day transmit to the Colonial Treasurer,
    through the Paymaster from whom he shall have
    received any advance of Public Money, a correct
    copy of his Cash Book for the previous month,
    accompanied by the vouchers in support of his
    disbursements, and by the Declaration and Bank
    Certificate in the same form as hereinbefore provided
    for Paymasters. In cases in which only small sums
    are in the hands of a Paymaster or Sub-Paymaster,
    and there is no Bank in the neighbourhood, the
    correctness of the balance will be ascertained and
    certified in such manner as the Colonial Treasurer
    shall in each case direct, and his form of account
    modified accordingly.

45. Every Paymaster and Sub-Paymaster shall
    number each voucher attached to his Monthly
    Account in the proper place on the form con-
    secutively from one upwards, commencing on the 1st
    July in each year; and the original and duplicate of
    every voucher shall bear the same number.

VII.—GENERAL.

46. Every declaration which is required by "The
    Public Revenues Act" and by these Regulations to
    be made before a competent witness shall, if possible,
    be made before a Justice of the Peace; or if no
    Justice is in the neighbourhood, then before some
    officer of the Government not being an officer in the
    department of the officer making the declaration; or
    if there be no such officer in the neighbourhood, then
    before some well known and respectable householder.

47. All vouchers and other papers transmitted in
    support of any account are not to be folded, but to
    be attached to each ot her at the upper left-hand
    corner.

48. Every Receiver, Paymaster, or other person in
    whose hands Public Moneys are placed, is made a
    debtor to the Crown for all such moneys until he
    shall have obtained a certificate of discharge from
    the Auditor. The Monthly Accounts of all Receivers,
    Paymasters, and Sub-Paymasters, are sent to the
    Auditor as soon as recorded in the Treasury, accom-
    panied by all vouchers supporting such payments,
    and the authorities for the same; and the Auditor
    will issue his certificate of discharge to each Account
    tant as soon as he is satisfied of the correctness of
    the account.